AJAR Asian Journal of Accounting Research最新文献

Exploring Women’s Lived Experiences of Early Marriage in Rural Indonesia 探索印尼农村妇女的早婚生活经历

AJAR Asian Journal of Accounting Research Pub Date : 2023-11-09 DOI: 10.22158/jar.v7n4p22

Cahya H. Yunizar, Zha B. Xiong, Catherine Solheim

引用次数: 0

Do audit attributes impact earnings quality? Evidence from India 审计属性是否影响盈余质量?来自印度的证据

AJAR Asian Journal of Accounting Research Pub Date : 2023-11-07 DOI: 10.1108/ajar-12-2022-0428

Deepak Verma, Varun Dawar, Pankaj Chaudhary

{"title":"Do audit attributes impact earnings quality? Evidence from India","authors":"Deepak Verma, Varun Dawar, Pankaj Chaudhary","doi":"10.1108/ajar-12-2022-0428","DOIUrl":"https://doi.org/10.1108/ajar-12-2022-0428","url":null,"abstract":"Purpose The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market. Design/methodology/approach The sample selected represents the 376 non-financial firms listed on the Bombay Stock Exchange (BSE). With a 20-year time frame, the authors used the absolute value of discretionary accruals (McNichols, 2002) (DA) as a proxy for EM, which is inversely related to EQ. The authors analyzed data using OLS, fixed effect (FE), 2SLS and Panel-IV estimators. Findings The authors found that most audit attributes positively affect EQ. In the Indian context, joint auditor (JA), auditor size (A_SIZE), auditor fee (A_FEE) and auditor tenure (A_TENURE) have a negative association with EM indicating high EQ. In contrast, auditor rotation (A_ROTATON) positively affects EM confirming low EQ. Research limitations/implications The present study uses Big-4 and its member firms as a proxy of auditor size (A_SIZE); instead, other bases may be taken for it, like the dominant audit firms in a particular industry in sample data, etc. The authors have started audit tenure from the base year, i.e. 2001, which may ignore the association of auditor and auditee just before 2001. Practical implications The study findings would enhance policymakers' willingness to prepare appropriate regulations regarding JAs and auditor rotation, which might improve financial market efficiency and reduce financial fraud among Indian corporates. Originality/value To the best of the authors' knowledge, this is the first study to incorporate “Joint Auditor” (JA) as a proxy for audit quality in the Indian context, which might significantly contribute to the literature.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"50 13","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135432725","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Working capital policy of newly incorporated firms 新成立公司的营运资金政策

AJAR Asian Journal of Accounting Research Pub Date : 2023-11-03 DOI: 10.1108/ajar-02-2022-0066

Rajesh Desai, Bhoomi Mehta

{"title":"Working capital policy of newly incorporated firms","authors":"Rajesh Desai, Bhoomi Mehta","doi":"10.1108/ajar-02-2022-0066","DOIUrl":"https://doi.org/10.1108/ajar-02-2022-0066","url":null,"abstract":"PurposeThe present study examines the initial working capital policy (WCP) and its evolution for newly established manufacturing firms.Design/methodology/approachUsing panel data of 162 firms over a period of 10 years, the study analyses the persistence-cum-convergence in WCP over the subsequent years through descriptive analysis and difference of means test. Further, the prevalence of ß – convergence, and σ-convergence has been examined using standard least squares regression, dynamic panel analysis and the Wald test.FindingsThe results indicate that sample firms continue to follow the initial WCP in the subsequent years with a gradual convergence in the WCP. Alternatively, the firms with aggressive (conservative) WCP at the time of incorporation will continue following it. Further, the firms with aggressive initial WCP have witnessed higher growth than those with conservative initial WCP.Research limitations/implicationsFindings will assist managers and practitioners to understand the dynamics of WCP over the life cycle of the firm and select appropriate WCP as certain policies lead to certain growth paths.Originality/valueThough working capital management has been recognized as a critical managerial decision, limited research is available on its evolution, especially for newly established manufacturing companies in an emerging economy. Current research attempts to fill this gap and provide valuable insights for the effective management of liquidity.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"134 S232","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135776161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Formation and Analysis of the Concept of Tea Horse Ancient Road 茶马古道概念的形成与分析

AJAR Asian Journal of Accounting Research Pub Date : 2023-11-02 DOI: 10.22158/jar.v7n4p12

Yan Hongliang, Chen Ming

引用次数: 0

A Dialectical Analysis on Upgrading Underdeveloped Guangdong Agriculture with Digital Ecological Industry 以数字生态产业提升广东欠发达农业的辩证分析

AJAR Asian Journal of Accounting Research Pub Date : 2023-10-28 DOI: 10.22158/jar.v7n4p1

Luo Qing, Jiang Shihan, Tang Xinyu

引用次数: 0

Board characteristics and integrated reporting in an emerging market: evidence from India 新兴市场的董事会特征与综合报告:来自印度的证据

AJAR Asian Journal of Accounting Research Pub Date : 2023-10-12 DOI: 10.1108/ajar-02-2022-0050

Manimore Makri, Leo Themjung Makan, Kailash Chandra Kabra

引用次数: 0

Computer-Based Feedback (CBF) in Writing Classes as Perceived by Saudi EFL Students 沙特学生对写作课中基于计算机的反馈的感知

AJAR Asian Journal of Accounting Research Pub Date : 2023-08-30 DOI: 10.22158/jar.v7n3p62

Thamer A. Bimahboob

{"title":"Computer-Based Feedback (CBF) in Writing Classes as Perceived by Saudi EFL Students","authors":"Thamer A. Bimahboob","doi":"10.22158/jar.v7n3p62","DOIUrl":"https://doi.org/10.22158/jar.v7n3p62","url":null,"abstract":"This study examines how Saudi EFL students feel about using CBF in their writing classes and what they think it can offer them as a learning tool. The research method is descriptive-analytic, and a questionnaire is used to collect responses. Sixty-five Saudi English as a Foreign Language (EFL) students from the fourth year of the English language program at King Saud University in Riyadh make up the study population. The entire research population constitutes the sample for this study. The findings indicate that Saudi EFL students positively perceive CBF in their writing classes. They perceive CBF as beneficial for improving their revision process, reducing the workload associated with error correction, and providing insightful comments. The students also believe that CBF saves time and effort while offering sufficient explanations for errors. In addition, the results show that Saudi EFL students view CBF favorably and choose to implement it in their writing classes. However, the study emphasizes enhancing students’ awareness of CBF and training them on its optimal use. The study suggests that integrating CBF tools into writing classes can provide positive learning experiences, but instructors should ensure that students receive proper training to utilize CBF effectively.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87302836","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Research on Information Poverty in Ethnic Border Regions 民族边境地区信息贫困问题研究

AJAR Asian Journal of Accounting Research Pub Date : 2023-08-30 DOI: 10.22158/jar.v7n3p76

Haomiao Zhai, Gao Fuxia

{"title":"Research on Information Poverty in Ethnic Border Regions","authors":"Haomiao Zhai, Gao Fuxia","doi":"10.22158/jar.v7n3p76","DOIUrl":"https://doi.org/10.22158/jar.v7n3p76","url":null,"abstract":"The information revolution has ushered in a new era of information and economy, with information resources becoming a key resource for regional economic strength and core competitiveness. In the process of informatization in China, there is a significant gap between the central and western regions and the eastern regions in terms of information infrastructure, information resource transmission and acquisition capabilities, information resource utilization and development potential, and information industry development. Therefore, information differentiation and the digital divide have also become important factors leading to the wealth gap in the information age. Against the backdrop of promoting the development of poverty-stricken areas and rural revitalization strategies, the issue of information poverty among the vast rural population in the western region, especially in ethnic border areas, cannot be ignored. To solve the problem of information poverty in ethnic border areas, it is necessary to strengthen the construction of rural information environment, improve farmers’ information literacy, strengthen the construction of information service talent team, and improve the effectiveness of information services.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"76 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83855211","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Parents’ Ideas about Good Parenting: Narratives of First- and Second-Generation Hmong Parents 父母关于良好教养的观念:苗族第一、二代父母的叙述

AJAR Asian Journal of Accounting Research Pub Date : 2023-08-08 DOI: 10.22158/jar.v7n3p40

Z. Xiong, Malina Her, Cahya Haniva Yunizar, D. Mao

引用次数: 0

Latecomer China in Characterizing Urbanization: Another Face of New Century Novels 城市化刻画中的后发中国:新世纪小说的另一面

AJAR Asian Journal of Accounting Research Pub Date : 2023-07-24 DOI: 10.22158/jar.v7n3p27

Ming-Xian Shen, Zhijie Jia, Xincun Chen, Zeyu Kou

引用次数: 0